Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers

The Court of Justice of the European Union ruled on the incompatibility of the Polish provisions of the VAT Act as regards the inability to benefit from bad debt relief in the event of the contractor’s bankruptcy. The verdict is favorable for entrepreneurs, it has removed the obstacles to using this relief

Source prawo.pl

See also C-335/19 (E. Spzoo) – Judgment – No conditions on customer position can be imposed on the VAT Adjustment on Bad debts